S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4320

                          Extraordinary Session

                            I N  S E N A T E

                              June 23, 2009
                               ___________

Introduced by COMMITTEE ON RULES -- (at request of the Governor) -- read
  twice  and  ordered  printed,  and when printed to be committed to the
  Committee on Rules

AN ACT to amend the tax law, in relation to authorizing  Ontario  county
  to impose additional rates of sales and compensating use taxes

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Clause 40 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 485 of the laws of
2007, is amended to read as follows:
  (40) the county of Ontario is hereby further authorized and  empowered
to  adopt  and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is: (A) one-eighth of one percent additional to the
three percent rate authorized above in this paragraph  for  such  county
for  the period beginning June first, two thousand six and ending Novem-
ber thirtieth, two thousand [nine] ELEVEN; AND ALSO (B) AT A  RATE  THAT
IS  THREE-EIGHTHS  OF  ONE  PERCENT ADDITIONAL TO THE THREE PERCENT RATE
AUTHORIZED ABOVE IN THIS PARAGRAPH, AND THAT IS ALSO ADDITIONAL  TO  THE
ONE-EIGHTH  OF ONE PERCENT RATE AUTHORIZED IN THIS CLAUSE FOR SUCH COUN-
TY, FOR THE PERIOD BEGINNING SEPTEMBER  FIRST,  TWO  THOUSAND  NINE  AND
ENDING NOVEMBER THIRTIETH, TWO THOUSAND ELEVEN;
  S  2.  Subparagraph  (iii) of the opening paragraph of section 1210 of
the tax law, as amended by chapter 65 of the laws of 2008, is amended to
read as follows:
  (iii) the maximum rate referred to in section twelve  hundred  twenty-
four  of  this  article  shall  be  calculated  without reference to the
following additional rates authorized in subparagraphs (i) and  (ii)  of
this paragraph: one and one-half percent for the county of Allegany; one
percent  for  the  counties  of  Rensselaer, Erie, Cattaraugus, Wyoming,
Ulster, Albany, Suffolk, Greene, Orleans, Franklin,  Herkimer,  Genesee,
Columbia,  Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca, Living-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04795-05-9
              

S. 4320                             2

ston, Niagara, Yates, Tioga,  Montgomery,  Delaware,  Wayne,  Schoharie,
Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon and
New  Rochelle;  three-quarters of one percent for the counties of Dutch-
ess,  Essex,  Lewis,  Orange,  Jefferson and Chautauqua; one percent and
three-quarters of one percent or one-half of one percent for the  county
of Oneida; three-quarters of one percent and one-half of one percent for
the  county  of  Nassau;  one-half of one percent and one-quarter of one
percent for the city of White Plains; one-half or one  percent  for  the
county of Tompkins; three-eighths of one percent and five-eighths of one
percent  for  the  county  of  Rockland; one-half of one percent for the
counties of Putnam  and  Schenectady;  one-eighth  of  one  percent  AND
THREE-EIGHTHS  OF ONE PERCENT for the county of Ontario; one-half of one
percent and one-half of one percent for the county of Sullivan;
  S 3. Subdivision (gg) of section 1224 of the  tax  law,  as  added  by
chapter 37 of the laws of 2006, is amended to read as follows:
  (gg)  The  county  of  Ontario shall have the sole right to impose the
additional  one-eighth  of  one  percent  [rate]  AND   THE   ADDITIONAL
THREE-EIGHTHS  OF  ONE PERCENT RATES of tax which such county is author-
ized to impose pursuant to the authority of section twelve  hundred  ten
of  this  article. Such additional [rate] RATES of tax shall be in addi-
tion to any other tax which such county may impose or  may  be  imposing
pursuant  to  this  article  or any other law and such additional [rate]
RATES of tax shall not be subject to preemption.  NET  COLLECTIONS  FROM
THE ADDITIONAL THREE-EIGHTHS OF ONE PERCENT RATE IMPOSED PURSUANT TO THE
AUTHORITY  OF  SUBCLAUSE  (B) OF CLAUSE FORTY OF SUBPARAGRAPH (I) OF THE
OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE SHALL BE
SET ASIDE FOR COUNTY PURPOSES AND SHALL NOT BE SUBJECT  TO  ANY  REVENUE
DISTRIBUTION  AGREEMENT ENTERED INTO PURSUANT TO THE AUTHORITY OF SUBDI-
VISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OR SECTION TWELVE HUNDRED
SIXTY-TWO-R OF THIS ARTICLE, AS ADDED BY  CHAPTER  THIRTY-SEVEN  OF  THE
LAWS  OF TWO THOUSAND SIX. The maximum three percent rate referred to in
this section shall be calculated without  reference  to  the  additional
one-eighth  of  one  percent OR THREE-EIGHTHS OF ONE PERCENT rate of tax
which the county of Ontario is authorized and empowered to adopt  pursu-
ant to section twelve hundred ten of this article.
  S  4.   Notwithstanding any other provision of law to the contrary, if
Ontario county adopts or amends a local law, ordinance or resolution  to
impose, effective September 1, 2009, the additional three-eighths of one
percent rate of sales and compensating use taxes authorized by this act,
such  local law, ordinance or resolution shall take effect in accordance
with the provisions of subdivision (d) of section 1210 of the  tax  law,
except that the minimum notice requirements to the commissioner of taxa-
tion  and  finance shall be deemed complied with if the county mails, by
certified or registered mail, a certified copy of such local law,  ordi-
nance  or  resolution to the commissioner at his or her office in Albany
on or before July 30, 2009.
  S 5. This act shall take effect immediately.